Unofficial transfer (c) Soyuzpravoinform LLC

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 25, 2026 No. 357

About approval of the Procedure for the guaranteed accomplishment of orders of the economic operator and transfer of the printed graphical elements of electronic brands of the excise tax to the economic operator by the state company determined by the Cabinet of Ministers of Ukraine

According to Item 227.4 of article 227 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for the guaranteed accomplishment of orders of the economic operator and transfer of the printed graphical elements of electronic brands of the excise tax to the economic operator by the state company determined by the Cabinet of Ministers of Ukraine which is applied.

2. This resolution becomes effective since November 1, 2026.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 25, 2026, No. 357

Procedure for the guaranteed accomplishment of orders of the economic operator and transfer of the printed graphical elements of electronic brands of the excise tax to the economic operator by the state company determined by the Cabinet of Ministers of Ukraine

1. This Procedure is developed for the purpose of determination of the mechanism of the guaranteed accomplishment of orders of the economic operator (except for producers/importers of tobacco products of goods items 2402 20 90th 10, 2402 20 90th 20, 2404 11 00 10 according to UKTVED and tobacco product manufacturers of goods item 2402 10 00 90 according to UKTVED) and transfers of the printed graphical elements of electronic brands of the excise tax to the economic operator by the state company determined by the Cabinet of Ministers of Ukraine (further - the contractor of seal).

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